🇷🇸 Serbia · Taxes
Taxes in Serbia
A progressive personal income tax of 10-20% and a moderate corporate tax. Here are the main rates for businesses and individuals.
In Serbia residents pay tax on their worldwide income, while non-residents pay only on income earned in the country or linked to work for a Serbian company. Here are the main rates.
Who pays tax and on what
Serbian residents are taxed on their worldwide income. Non-residents pay tax on income earned in Serbia and on worldwide income linked to their work in or for the Republic of Serbia.
The main tax rates
- Personal income tax - from 10% to 20%, depending on the type of income.
- Corporate tax - 15%. Tax residents pay it on income earned in Serbia and on their worldwide income.
- VAT - 20%.
Property and social contributions
- Property tax - if the taxpayer keeps accounting records, the rate is fixed and does not exceed 0.40%.
- Employee pension contributions - 14%.
- Health insurance - 5.15%.
- Unemployment insurance - 0.75%.
Your exact obligations depend on your residence status and the type of income. We will go through your situation on a consultation.
What makes the Serbian tax system convenient
A moderate corporate tax
Corporate tax is charged at 15%, lower than in many European countries.
A capped property tax
If you keep accounting records, the property tax rate does not exceed 0.40%.
Non-residents pay only on local income
Tax for non-residents is limited to income earned in Serbia or linked to work for Serbian companies.
FAQ
What is the personal income tax rate in Serbia?
What is the corporate tax rate?
What is the VAT rate in Serbia?
What social contributions does an employee pay?
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